Audit Reports

As part of its annual workplan, the Office of Internal Audit conducted an audit of WFP operations in Iraq covering the period from 1 January 2023 to 31 March 2024. During the audit period, WFP responded to severe funding shortfalls and the scale-down of the international humanitarian response by shifting its focus to supporting national resilience programmes in Iraq. WFP Iraq is implementing its Country Strategic Plan 2020–2024 with a revised budget of USD 701 million, and in 2023 its direct operational expenses amounted to USD 55 million. The country office reached 687,207 beneficiaries in 2023. The areas in the audit scope included: strategic planning and staffing structure, risk management and oversight, programme design and implementation, needs assessment, targeting and identity management, programme delivery, monitoring, community feedback mechanisms and procurement. Based on the results of the audit, the Office of Internal Audit reached an overall conclusion of some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s delivery through non-governmental organizations and cash-based transfers in Iraq, focusing on the period from 1 January 2018 to 30 September 2019. The audit team conducted the fieldwork from 3 to 20 November 2019 at the country office premises in Baghdad and Erbil, and through on-site visits to project sites in Erbil, Dohuk and Sulaymaniyah. Based on the results of the audit, the Office of Internal Audit came to an overall conclusion of partially satisfactory / some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’soperations in Iraq from 1 January to 31 December 2015. The audit team conducted the in-country fieldwork from 28 February to 23 March 2015, which included onsite visits to various locations in Iraq and a review of related corporate processes that impact across WFP. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.